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September 2007, Vol. 130, No. 9
Employer generosity in employer-matched 401(k) plans, 2002�
Keenan Dworak-Fisher
Research Economist, Compensation Research and Program Development Group, Office of Compensation and Working Conditions, Bureau of Labor Statistics.
E-mail: dworak-fisher.keenan@bls.gov
The 401(k) plan affords workers the advantage that their contributions are untaxed until the workers withdraw money from the plan in their retirement; such plans exhibit considerable diversity in their generosity provisions, even when the provisions are combined into one summary measure of generosity.
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